Corporate Tax, Digitalization and Globalization

Zenodo (CERN European Organization for Nuclear Research)

Abstract

This paper is intended to support informed debate among non-experts on the reform of international corporate taxation. It has been produced with the input of a diverse group of individuals representing governments, corporations, civil society organizations and academia.

Authors 2

1. Irma Johanna Mosquera Valderrama Aachen

   Leiden University

   Affiliation as printed

   Leiden University

2. Frederik Heitmüller Aachen

   Leiden University

   Affiliation as printed

   Leiden University